If I understand properly,a person exempt from filing return cannot escape the requirement of a securing PAN card.
Who are the entities covered under ‘Classes of Persons’?
Do they enjoy the option to voluntarily file IT Return?
Issues such as claim for refund / recoveries and related ones arise.
Hope and trust the notification to follow will be comprehensive.
An FAQ will be most welcome.

Sir,
What will happen to those individual whose salary income are less than said limit of 5 lakhs but there is IT refund? They has to file return? hope Govt includes this matter also as lay man will get confuse